I personally like a neck shot due to less meat damage and they do drop in their tracks.
It is funny how I see this line (disclaimer) if you will from those who prefer a neck shot, b/c if your skilled enough to hit the neck (1-2") target and truly concerned about meat damage as your #1 reason for taking the neck shot then a lung shot rib in and rib out would waste less meat and also allow even the best shooters a good 5-6" buffer just in case. I think it should just say I want my deer to tip over in there tracks so I aim for the neck. If you truly think your saving meat with a neck over a rib shot (lungs) then you need some time with a butcher, b/c it simply ain't true.
I prefer the vitals for obvous reasons. I am not saying that neck shots won't work but having seen botched neck shots and having to track those animals has made it a no question situation for me...if no vitals no shot!